Occ. Code 0464100

 

AUDITOR 1, GRADE 18

 

New York State Department of Civil Service

 

Classification Standard

 

BRIEF DESCRIPTION OF CLASS

 

Auditors 1 plan and conduct comprehensive audits, examinations, and appraisals of accounting records and financial affairs, of public, for profit, and non-profit organizations and businesses to ensure that accounts are maintained in compliance with governing laws, rules, regulations and contracts. Auditors determine the ability of the organization to conduct its programs efficiently and effectively; and evaluate internal controls and practices. These activities require the application of professional accounting and auditing standards and practices.

 

DISTINGUISHING CHARACTERISTICS

AUDITOR 1 (ALL PARENTHETICS): full performance level; performs the full-range of activities associated with conducting financial and performance audits; may function as auditor-in-charge for particular audits.

 

RELATED CLASSES

 

        Senior Accountants perform professional accounting or auditing tasks requiring a knowledge of accounting principles and procedures in the development, examination, review, analysis or supervision of financial and accounting records, including the preparation of related reports and statements.

 

ILLUSTRATIVE DUTIES

 

AUDITOR 1: under the general direction of an Auditor 2, performs research on the functions of the organization to be audited to determine purpose, organization, funds involved, and applicable laws, rules, and regulations governing its operation; assists in establishing the scope of audit by analyzing and determining areas for audit, and timeframe to be examined; assists in planning audit activities, including specific audit tasks, and the audit schedule; participates in entrance conferences with representatives of the organization being audited to explain audit goals and methodology, and to gain access to records; conducts audit by performing various tests, reviews, reconciliations, and evaluations of accounts, claims, records, and procedures to ensure that transactions are processed appropriately; evaluates the efficiency and effectiveness of the organization in meeting its goals and priorities by reviewing program operations, comparing programs to those of comparable organizations, and noting any relative strengths or weaknesses; evaluates the organization being audited by comparing performance to contractual requirements and standards; analyzes costs in comparison to comparable programs in terms of functions, equipment, and personnel utilization; utilizes generally accepted accounting and auditing principles and standards when conducting audits; prepares working papers to document audit scope and conclusions; prepares narrative reports of audit findings and recommendations; discusses audit findings with representatives of the organization and participates in exit conferences; and when acting as the auditor-in-charge, leads other Auditors 1 and Auditor Trainees, as required.

 

MINIMUM QUALIFICATIONS

 

Open-Competitive: bachelor's degree in accounting, auditing, or taxation, and completion of a two-year traineeship; or a bachelor’s degree including or supplemented by 24 semester credit hours in accounting and/or auditing, and completion of a two-year traineeship.

 

Attachment

 

Date: 10/2019

 

NOTE: Classification Standards illustrate the nature, extent and scope of duties and responsibilities of the classes they describe. Standards cannot and do not include all of the work that might be appropriately performed by a class. The minimum qualifications above are those which were required for appointment at the time the Classification Standard was written. Please contact the Division of Staffing Services for current information on minimum qualification requirements for appointment or examination.

 

 

PARENTHETIC ATTACHMENT

 

Auditor parenthetics are classified when the majority of a given position’s duties and responsibilities emphasize a particular specialty or body of laws, rules and regulations. 

 

AUDITOR 1 (ABANDONED PROPERTY): these positions exist only at the Office of the State Comptroller, within the Office of Unclaimed Funds. Positions conduct audits of entities having large financial assets and a probability of a substantial return of abandoned property to the State. They audit the financial and business records of financial institutions such as banks, brokerage firms, stock transfer agents, mutual funds, insurance companies, and general corporations, such as, manufacturers, major retail chains and utilities, non-profit corporations and partnerships. The audit objective is to ensure that all abandoned property is properly recorded, accounted for, and turned over as appropriate to the State under the provisions of the New York State Abandoned Property and General Business Laws, and related court and Attorney General decisions.  

 

AUDITOR 1 (FISCAL SYSTEMS): these positions exist at multiple State agencies. Positions conduct comprehensive audits and operational risk reviews of fiscal systems; review the adequacy of automated records, systems and controls governing operations; and develop computer applications and disseminate technical assistance to support accounting and auditing functions.

 

AUDITOR 1 (MUNICIPAL): these positions exist only at the Office of the State Comptroller. Positions perform and manage on-site field examinations of the fiscal affairs of local governments, school districts, counties, town justices and clerks, school lunch programs, fire districts, special districts, and industrial development agencies. Incumbents provide services such as consultations, reviews, technical assistance, and training to improve the fiscal affairs of local governments.

 

AUDITOR 1 (TAX): these positions exist only at the Department of Taxation & Finance. Positions perform on-site field audits and examinations of taxpayers' books and records and substantiating data to determine compliance with various articles of the New York State Tax Law. Audits may be conducted at the taxpayer's place of business, at national and regional corporate headquarters, or at a taxpayer representative's office. Depending on the assignment, audits are conducted both in and out of New York State. These positions typically have a primary assignment involving audits of one of the various tax specialties, such as Corporation Tax, Excise Tax, Forensic Tax, Income Tax, and Sales Tax.

 

MINIMUM QUALIFICATIONS

 

          AUDITOR 1 (ABANDONED PROPERTY)

 

Open Competitive: bachelor's degree including or supplemented by 24 semester credit hours in accounting and/or auditing, and completion of a two-year traineeship.

          AUDITOR 1 (FISCAL SYSTEMS)

 

Open Competitive: bachelor’s degree including or supplemented by 24 semester credit hours in accounting and/or auditing; six semester credit hours in information technology or computer science, and completion of a two-year traineeship.

 

          AUDITOR 1 (MUNICIPAL)

 

Open Competitive: bachelor's degree in accounting, auditing, or taxation; or a bachelor’s degree including or supplemented by 24 semester credit hours in accounting and/or auditing, and completion of a two-year traineeship.

 

          AUDITOR 1 (TAX)

 

Open Competitive: bachelor’s degree including or supplemented by 24 semester credit hours in accounting, auditing, or taxation; or a bachelor’s degree including or supplemented by 18 semester credit hours in accounting, auditing, or taxation and six credit hours in finance, money and banking, economics, or business.